[The following information applies to the questions displayed below] Diana and Ryan Workman were married on January 1 of last year. Diana has an eight-year-old son, Jorge, from her previous marriage. Ryan works as a computer programmer at Datafile incorporated (Di) earning a salary of $108,500 Diana is self-employed and runs a day care center. The Workmans reported the following financial information pertaining to their activities during the current year. a. Ryan earned a $108,500 salary for the year b. Ryan borrowed $14,500 from DI to purchase a car. DI charged him 2 percent interest ($290) on the loan, which Ryan paid on December 31 . Di would have charged Ryan $970 if interest had been calculated at the applicable federal interest rate. Assume that tax avoldance was not a motive for the loan. c. Diana received $3,250 in alimony and $7,000 in child support payments from her former husband. They divorced in 2016 d. Diana won a $1.150 cash prize at her church-sponsored Bingo game e. The Workmans received $1,750 of interest from corporate bonds and $1,500 of interest from a municipal bond. Diana owned these bonds before she married Ryan. f. The couple bought 100 shares of ABC Incorporated stock for $65 per share on July 2 . The stock was worth $97 a share on December 31. The stock paid a dividend of $1 per share on December 1. 9. Diana's father passed away on April 14. She inherited cash of $75,000 from her father and his baseball card collection, valued at $4,500. As the beneficiary of her father's life insurance policy, Diana aiso received $175,000. h. The couple spent a weekend in Atlantic City in November and came home with gross gambling winnings of $3.700 1. Ryan received $5.400 cash for reaching 10 years of continuous service at DI. 1. Ryan was hit and injured by a drunk diver while crossing a street at a crosswalk. He was unable to work for a month. He received $11,000 from his disability insurance. DI paid the premiums for Ryan, but it reported the amount of the premiums as compensation to Ryan on his year-end W2 k. The drunk driver who hit Ryan in part ()) was required to pay his $4,500 medical costs, $4,000 for the emotional trauma he suffered from the accident, and $10,000 fot punitive damages. 1. For meeting his performance goals this year. Ryan was informed on December 27 that he would receive a $7,500 yearend bonus. DI (located in Houston. Texas) mailed Ryan's bonus check from its payroll processing center (Tampa. Flonda) on December 28. Ryan didn't recelve the check at his home unti January 2 m. Diana is a 10 percent owner of MNO Incorporated, a Subchapter S corporation. The company reported ordinary business income for the year of \$142,000. Diana acquired the MNO stock two years ago n. Diana's day care business collecled $160,000 in revenues. In addition, customers owed her $15,500 at year-end. During the year. Diana spent $18,000 far supplies, $14,000 for utilities, $40,000 for rent, and $1,750 for miscellaneous: expenses. One customer gave her use of his vacation home for a week (worth $15,000 ) in exchange for Diana allowing his child to attend the doy care center free of charge. Diano accounts for her business activities using the cash method of accounting o. Ryan's employer pays the couple's annuat health insurance premiums of $18,000 for a qualified plan. h. The couple spent a weekend in Alintic City in November and came hoine with gross gambling winrings of 53700 1. Ryan received 55.400 cash foc reaching 10 years of continuous service at 0 . 1 Ryan was h h and injured by a drunk diver while crossing a street at a crosswalk. He was unable to work for a month He received S11,000 from his disability insurance Dr posd the premums for Ryan, but it reported the amount of the premums as compensation to Ryan on his year-end W.2. k. The drunk diver who hit Ryan in part 6 was required to pay his $4,500 medical costs, $4,000 for the emotional trauma he sulfered from the accident, and 510000 for punitve damages L. For meeting his perfarmance goals this yeat, Ryan was informed on December 27 that he would recelve a 57.500 yearend bonus. Of (located in Houston. Texas) malled Ryan's bonus check from its payroll processing center (Tarnpa, Florida) on December 28 . Fyan didn't recelve the check at has home until January 2 m. Diana is a 10 percent owner of MNO Incorporated; a Subchapter S corporation. The company reported ordinary business income for the yeat of $142000. Diana acquired the MNO stock two years ago. n. Diana's day care business coliected $160,000 in revenues. In addition, customers owed ber $15,500 at year-end During the year, Oisna spent $18,000 for supplies, $4,000 for utilmes, $40,000 for rent, and $1750 for miscellaneous expenises. One customer gave her use of his vacation bome for a week (worth $15.000 ) in exchange for Diana allowing his child to attend the day carc center free of charge. Diana accounts for her business activities using the cash method of accounting - Ryan's employer pays the couples annual heath insurance premums of 518,000 for a qualified plan 1. Assuming the Wotkmans file a foint tax return determine their gross income minus expenses on the daycare business fthis is calied total income on the Form 1040) 3. Assuming the Workmans, live in Casformits, a community property state, and that Dhana and Ryan file separately. what is Ryan's uross income minus expenses on the daycare business